Tunisia

Social solidarity contribution (SSC)

The SSC rate was decreased from 1% to 0.5% for the periods of fiscal year (FY) 23 to FY25. The said decrease shall apply for the salaries (including any taxable fringe benefits) paid as of 1 January 2023.

The said decrease is provided only for the years FY23 to FY25. Subject to further changes in the coming years, the withholding tax (WHT) rate on SSC due as of 1 January 2026 shall be 1%.